The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1887-01-20

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refer more particularly to that clause of
Article 4249, revised statutes, which re-
quires them to report "the sales OF lands
donated by the state, and the quantity re-
naming unsold." The custom has been
heretofore for the railroad companies to
report the number of acres sold and. the
number of acres unsold. statemeF of
that kind does not furnish the jnfotma-
ton to the proper officer of the state
whether they have or not complied with
the law which requires that one-half of
the lands donated by the state shall be
alienated in six years, and the remainder
in twelve years.
PALACE CARS.
The Pullman Palace Car company has
refused to pay the tax levied upon them
by Article 1866, revised statutes. The
company denies the authority of the state
to levy an occupation tax upon any per-
son or association of persons running pal
ace, sleeping or dining cars from one
state into another state, upon the ground
that to levy such tax is an interference
with interstate commerce. Inasmuch as
the legislature will meet before the
next term of the district court of Travis
county begins, in which srit for the re-
covery of the tax may be instituted. I
have thought it proper to submit the
question to their consideration. Under
decision of the United States supreme
court, the company have avoided taxation
in other states, and IN view of these de-
cisions it is suggested that the subject be
examined with a view to determine
whether or not our manner of taxing the
Pullman Car company is inconsistent with
the decision of the supreme court.
ASSESSMENTS.
In tables No. So aud 81 will be found
the assessed value of property IN the
state for the years 1885 and 1886. Total
value for 1885, 1921 ,011,989, and for 1886,
$500, 91,029. The increase in the as
sessed values for 1884 over the assessed
values of 1885 is $17,951, 072, and the
increase of 1886 over 1885 is S9,579,04O. 1t
will be seen that the increase in 1886 is
mainly from real estate, while there has
been marked shrinkage in the value of
personal property, especially in the value
of cattle and sheep.
The increase in 1886 over 1885 in the
value OF lands Sl5 360,3
RI Rai 1TWm $9I4' SSe
While there has been a decrease:
IN eau le.''''''...". ............... Sl0,535 7S2
IN eneeP'''' .'''''.'''''''.....'..'' 94l,25S
OCCUPATION TAXES.
There has been a decrease in the re-
ceipts of occupation taxes for the year
ending June 80, 1886, as compared with
the previous year.
The foIIino off in, bo
cupatlon taxes collected In the counties is
due chiefly to the adoption of the pro-
visions of the local option law in many
sections of the state and the consequent
decrease of the number of licenses issued
for the sale of spirituous liquors.
DEFICIENCIES.
Reference is made to table No. II, show
ing the amount of deficiency in appropri-
alton for which an additional appropria.
ton Is necessary. Some of these def
cheney accounts have been filed in the Of
ice by sheriffs who are tax collectors, as
an offset to amounts due by them to the
state to the extent of the accounts filed.
lhese accounts are all for personal service
OF the several sheriffs, and an appropria-
tion to pay them should be made
promptly.
COSTS IN TAX SALES.
Inc attention of your excellency is
called to the great lack of uniformity in
Inc several counties in charging costs at
lax sales. In selling real estate for the
unpaid taxes on the same the law allows
to the collector of taxes ''the same COM
Pensation as allowed by law to sheriffs or
constables for making levy and sale in
similar cases" The amounts CHARGED AS
costs of sale in the different counties vary
from two dollars and half to five dol
lars per tract sold, and in some cases
nuch greater amount is charged, accord
reg TO each collectors construction of the
law governing the costs, and is often an
unjust imposition on the owners of the
land who have to pay these costs. Much
complaint on this point has been made by
persons whose lands have been sold for
'axeS, and L suggest such an amendment
u 'he statutes as will clearly define the
'narrges that may be made by tax collect
'rs IN selling lands for taxes.
Very respectfully,
VIM. j. SWAIN,
rN Comptroller.
NOTE. The deficiency alluded to above
vas predicted by Comptroller Swain long
before it occurred, and as a result of the